problems on taxable salary income-additional
Post on 02-Jun-2018
230 Views
Preview:
TRANSCRIPT
-
8/11/2019 Problems on Taxable Salary Income-Additional
1/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
M. A M B S R.16,000 ..
D P R. 4,000 .. H 1%
( P R. 20 L ).
H HRA R. 8,000 .. R. 5,000 .. 300913 R. 6,000 ..
: CCA R. 400 .; L A R. 600 .; M
A R. 300 .; B R. 16,000 A S R. 20,000. C G
S M. A
.
. .
B P (16,000 12)
D P (4,000 12)
C (20,00,000 1%)HRA (8,000 12)
L: E ( )
CCA (400 12)
L A (600 12)
M A (300 12)
B
A S
96,000
40,000
1,92,000
48,000
20,000
56,000
4,800
7,200
3,600
16,000
20,000
3,67,600
:
A.
E HRA 10(13A) :) A H R A
) E 10% S
66,000 26,000
) 50% S
96,000
40,000
1,30,000
1. R : R A, 2013 S 2013 R.
5,000 R. 30,000 (.., 5,000 6) O 2013 R. 36,000
(.., 6,000 6). = 30,000 + 36,000 = 66,000
2. S M, 50% S ()
.
3.
E HRA R. 40,000 .
R.
B S
D P
F
1,92,000
48,000
20,000
2,60,000
-
8/11/2019 Problems on Taxable Salary Income-Additional
2/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
1. 10% S = R. 2,60,000 10% = R. 26,000
2. 50% S = R. 2,60,000 50% = R. 1,30,000
M. B R. 15,000. H
: D A R. 2,000; L A R.
1,500; H A R. 1,000 ( R. 1,200 .); A
R. 1,200; C E A R. 250 3 ; H E
A R. 350 3 ; C A R. 500 (A R. 450
.); O A R. 800; M A R. 1,200; C C A
R. 600; H R A R. 5,000 (R M. B R. 7,000 .). P
M. B R. 2,000. C S I M. B
.
. .
B (15,000 12)D A (2,000 12)
L A (1,500 12)
H A (1,000 12)
L: E ( 1 )
A (1,200 12)
L: E (800 12)
C E A (250 12 3)
L: E (100 12 2)
H E A (350 12 3)
L: E (300 12 2)
C A (500 12)
L: E (A 450 12)
O A (800 12)
M A (1,200 12)
C C A (600 12)
H R A (5,000 12)
L: E ( )
12,000
12,000
14,400
9,600
9,000
2,400
12,600
7,200
6,000
5,400
60,000
60,000
1,80,00024,000
18,000
N
4,800
6,600
5,400
600
9,600
14,400
7,200
N
D / 16() P
2,70,600
2,000
2,68,600
A.
A , .
B. E HRA 10(13A) :
) A H R A
) E 10% S
84,000 18,000
) 40% S
60,000
66,000
72,000
-
8/11/2019 Problems on Taxable Salary Income-Additional
3/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
. S , 40% S
() .
. E HRA R. 60,000 .
R.
B S
D A
F
1,80,000
1,80,000
1. I , DA
.
2. 10% S = R. 1,80,000 10% = R. 18,000
3. 40% S = R. 1,80,000 40% = R. 72,000
M. C 31012014 30 7 . H
: B S R. 8,000 .; DA 40% B S (2/3
); CCA R. 125 .; HRA R. 800 .. ( R. 1,200 ..); C 2%
R. 4,50,000; M A R. 250 .; L A R. 300 .;
C E A R. 150 .. 3 ; H E
A R. 450 .. ; A R. 6,000 (A R.
2,500); G R. 2,85,000. (H P G A, 1972). M.
C R. 2,000. C S I M. C
. . .
B S (8,000 10)
DA (80,000 40%)
CCA (125 10)
HRA (800 10)
L: E ( 2 )
C (4,50,000 2%)
M A (250 10)
L A (300 10)
C E A (150 10 3)L: E (100 10 2)
H E A (450 10 1)
L: E (300 10 1)
A
L: E (A )
G
L: E
8,000
967
4,5002,000
4,500
3,000
6,000
2,500
2,85,000
2,00,308
80,000
32,000
1,250
7,033
9,000
2,500
3,000
2,500
1,500
3,500
84,692
-
8/11/2019 Problems on Taxable Salary Income-Additional
4/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
D / 16 () P
2,26,975
2,000
2,24,975
A. A M. C 31/1/14, 10 P 201314.
H 10
B.
E HRA 10(13A) :) A H R A
) E 10% S
12,000 11,033
) 40% S
8,000
967
44,133
. S , 40% S
() .
. E HRA R. 967 .
R.B S
D A (32,000 2/3)
F
80,000
21,333
9,000
1,10,333
. 10% S = R. 1,10,333 10% = R. 11,033
. 40% S = R. 1,10,333 40% = R. 44,133
C. M. C P G A, 1972.
H 10(10)() :
R.) 15/26 L S N .
15/26 R. 11,200 31) M L
) A G R
2,00,308
10,00,000
2,85,000
E G R. 2,00,308
N:
1. L
= B S + DA
= R. 8,000 + R. 3,200= R. 11,200
2. N 31 .
M. D 31122013 35 3 . H
P 201314 : B S R. 6,000 .; DA 50% B (50%
); CCA R. 100 .; HRA R. 600 .. ( ); M
-
8/11/2019 Problems on Taxable Salary Income-Additional
5/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
A R. 150 .; G R. 1,35,000 ( P
G A, 1972). A : B R. 3,000 .; DA
25% B. S R. 1,800. C S I
M. D
.
. .
B S (6,000 9)
DA (54,000 50%)
CCA (100 9)
HRA (600 9)
L: E ( 1 )
M A (150 9)
G R. 1,35,000
L: E ( 2 )P (3,000 + 25%) 3
5,400
N
1,35,000
1,35,000
54,000
27,000
900
5,400
1,350
N11,250
D / 16 ()
99,900
1,800
98,100
N:
A. A M. D 31/12/13, 9 P 2013
14. H 9 . S
3 , G S.
B. A M. D , HRA.
H, HRA .C. M. C P G A, 1972.
H 10(10)() :
R.
) 15/26 L S N .
15/26 R. 9,000 35
) M L) A G R
1,81,731
10,00,000
1,35,000
E G R. 1,35,000
N:L
= B S + DA
= R. 6,000 + (6,000 50%)
= R. 9,000
N 35 .
-
8/11/2019 Problems on Taxable Salary Income-Additional
6/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
M. E G K 310114
33 9 . H P 201314
: B S R. 16,000 .; DA 58% B S (
); CCA R. 350 .; HRA R. 3,500 .. (H R. 6,000 ..); M
A R. 500 .; E SPF 12% S; G R.3,65,000; R SPF R. 3,65,000. A : B
40% DA . H R. 2,000. C
S I M. E A 201415.
.
. .
B S (16,000 10)
DA (1,60,000 58%)
CCA (350 10)HRA (3,500 10)
L: E ( 2 )
M A (500 10)
E SPF ( 3 )
G ( 3 )
R SPF ( 3 )
P (16,000 40%) + 58% 2
35,000
34,720
1,60,000
92,800
3,500
280
5,000
N
N
N
20,224
D / 16 ()
2,81,804
2,000
2,79,804N:
A. A M. E 31/01/14, 10 P 2013
14. H 10 . H
2 , G S.
B. E HRA 10(13A) :
) A H R A
) E 10% S
60,000 25,280
) 40% S
35,000
34,720
1,01,120
. S , 40%
S () .
. E HRA R. 34,720 .
.
R.
B S
D A (1,60,000 58%)
1,60,000
92,800
-
8/11/2019 Problems on Taxable Salary Income-Additional
7/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
F
2,52,800
. 10% S = R. 2,52,800 10% = R. 25,280
. 40% S = R. 2,52,800 40% = R.1,01,120
C. S, M. E K G, E SPF,
G R SPF N.
M. F P 201314: B P R. 2,61,600; S
A R. 18,000; DA 20% B ( );
B 2 B; CCA R. 500 .; C E A R. 250
3 ; A R. 1,000 ..(
R. 600); L A R. 900 .. (A R.1,200 ).
S , R. 1,20,000 ..
R. 75,000 R. 4,000. F
, R. 2,500 . M. F R. 2,000
. C S I M. F
.
R. R.
B P
S A
DA (2,61,600 20%)B 2 B P (2,61,600/12) 2
CCA (500 12)
C E A (250 12 3)
L: E (100 12 2)
A (1,000 12)
L: E (600 12)
L A (900 12) ( 1 )
( 2 )
9,000
2,400
12,000
7,200
2,61,600
18,000
52,32043,600
6,000
6,600
4,800
10,800
34,210
D / 16 () P
4,37,930
2,000
4,35,930
N:
1. L A . A .
2. N :
M. F G
(
R. 1,20,000)
-
8/11/2019 Problems on Taxable Salary Income-Additional
8/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
S
= B P + S A + D.A ( ) + B + CCA
+ C E A + P
A + L A
= 2,61,600+ 18,000 + + 43,600 + 6,000 + 6,600 + 4,800 +10,800= R. 3,51,400
M. F L 15%
.
) L R. 1,20,000
) 15% R. 52,710 (.., 3,51,400 15%) .
M. F
R. 2,500 . , :
R.
A: 10% (75,000 10%)
A: H
52,710
7,500
4,000
L: R (2,500 12)
64,210
30,000
34,210
M. G ABC L., B. H : B
S R. 13,500 .; DA 35% B (60% );
HRA R. 4,000 .. ( R. 5,000 .); CCA R. 175 .; L A R. 500 ..
( R. 1,000 ..); C E A R. 50 .. 3
; H E A R. 400 .. 3 ; S A
R. 150 .; H A R. 300 ..( R. 200 ..); B R.
25,000; L E R. 13,500; A S R. 14,000; E A R.
250 .; ( R. 200 ..); M. G
. D
R.17,500 . H 14% RPF . I
RPF P 12% R. 12,000. H R. 200 ..
. C M. G S I.
-
8/11/2019 Problems on Taxable Salary Income-Additional
9/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
.
R. R.
B S (13,500 12)
DA (1,62,000 35%)
HRA (4,000 12)L: E ( 1 )
CCA (175 12)
L A (500 12)
C E A (50 12 3)
L: E (50 12 2)
H E A (400 12 3)
L: E (300 12 2)
S A (150 12)
H A (300 12)
L: E (200 12)B
L E ( 2 )
A S
E A (250 12)
M (1,800 12) ( 3 )
R
L: E ( 4 )
E RPF 12%
(1,96,020 2%) ( 5 )
I RPF 9.5% (12,000/12) 2.5 ( 6 )
48,00040,398
1,800
1,200
14,400
7,200
3,600
2,400
17,500
15,000
1,62,000
56,700
7,602
2,100
6,000
600
7,200
1,800
1,20025.000
13,500
14,000
3,000
21,600
2,500
3,920
2,500
D / 16 () P (200 12)
3,31,222
2,400
3,28,822
N:
A. E HRA 10(13A) :
) A H R A
) E 10% S
60,000 19,602) 40% S
48,000
40,39878,408
. S B, 40% S
() .
. E HRA R. 40,398 .
-
8/11/2019 Problems on Taxable Salary Income-Additional
10/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
R.
B S
D A (1,62,000 35% 60%)
F
1,62,000
34,020
1,96,020. 10% S = R. 1,96,020 10% = R. 19,602
. 40% S = R. 1,96,020 40% = R. 78,408
B. L E ,
C. S
. N .
H, R. 1,800
.
D. R
R. 15,000E. C RPF 12% .
S, 14% , 2%
. F
RPF, HRA
.
F. I 9.5% . S
12%, 2.5% (.., 12% 9.5%) . I
:
I 12% R. 12,000 2.5% ..,
12% = 12,0002.5% = ?
, (12,000/12) 2.5 = R. 2,500
M. H K
P 201314. B S R. 42,300 .. 300613 R. 44,300 .. ; DA
R. 56% B (78% ); HRA 30% B;
C A R. 2,500 .. ( ). O 100713
M. H R. 35,000. E RPF
14.5% RPF 13.5% R. 27,000. M. H
R. 2,400 . C S I M. H.
.
R. R.
B S (42,300 3) + (44,300 9)
DA ( 5,25,600 56%)
5,25,600
2,94,336
-
8/11/2019 Problems on Taxable Salary Income-Additional
11/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
HRA (5,25,600 30%)
L: E ( 1 )
C A (2,500 12)
L: E ( 2 )
G
L: E ( 3 )E RPF 12% ( 4 )
I RPF 9.5% ( 5 )
1,57,680
N
30,000
N
35,000
5,000
1,57,680
30,000
30,00018,880
8,000
D / 16 () P
10,64,496
2,400
10,62,096
N:
1. E HRA
2. E C A
3. G R. 5,000
4.
S RPF B + DA + . RPF
= 5,25,600 + (2,94,336 78%) +
= R. 7,55,182
E 12% 2.5% (.., 14.5% 12%).
, R. 18,880 (.., 7,55,182 2.5%)
5. I 9.5% . S
13.5%, 4% (.., 13.5% 9.5%) . I
:
I 13.5% R. 27,000 4% ..,
13.5% = 27,0004% = ?
, (27,000/13.5) 4 = R. 8,000
M. I B : B
S R. 5,04,000; DA 27% B ( ); CCA R. 3,000; C E
A R. 3,060 ( R. 85 .. 3 ); HRA 30% B (
R.20,000 ). S B
R. 36,400 ( R. 6,800). S
R. 18,500
R. 22,500
. H RPF 14.5%
. S R. 2,400
R. 8,000 R. 23,500
. D
S I M. I.
-
8/11/2019 Problems on Taxable Salary Income-Additional
12/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
.
R. R.
B S 5,04,000
DA (5,04,000 27%)
CCA R. 3,000C E A R. 3,060
L: E (85 12 2)
HRA (5,04,000 30%)
L: E ( 1 )
R
L: E
E RPF 12%
3,060
2,040
1,51,200
1,51,200
18,500
15,000
5,04,000
1,36,080
3,000
1,020
N
3,500
16,002
D / 16 () P
6,63,602
2,400
6,61,202
N:
1. E HRA 10(13A) :
) A H R A
) E 10% S
2,40,000 64,008
) 40% S
1,51,200
1,75,992
2,56,032
. S B, 40% S
() .
.
E HRA R. 1,51,200 .
R.
B S
D A
F
5,04,000
1,36,080
6,40,080
. 10% S = R. 6,40,080 10% = R. 64,008
. 40% S = R. 6,40,080 40% = R. 2,56,032
2.
R B I ,
.
3. R R. 22,500
.
4. S RPF HRA .
E 12% 2.5% (.., 14.5% 12%).
, R. 16,002 (.., 6,40,080 2.5%)
-
8/11/2019 Problems on Taxable Salary Income-Additional
13/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
M. J RKS L., B
310314: B S R. 22,500 .. 310713 R. 23,000 .. ; DA
47% B (70% ); HRA 30% B ( R. 4,000 ..);
C A R. 2,500 .. ; M A R.250 .; CCA R. 150 .; L A R. 750 .; C E A R.
750 .. 3 ; H E A R. 500 .. 2
; S A R. 750 .; R A R. 5,000(R. 4,500 ).M. J
M 800 . H 10%
RPF . I
9% .. R. 8,100. H R. 12,500
. D R. 200 ..
R. 6,000 P M N R F. D
S I M. J
.
R. R.
B S (22,500 4) + (23,000 8)
DA ( 2,74,000 47%)
HRA (2,74,000 30)
L: E ( 1 )
C A (2,500 12)
L: E ( 2 )
M A (250 12)CCA (150 12)
L A (750 12)
C E A (750 12 3)
L: E (100 12 2)
H E A (500 12 2)
L: E (300 12 2)
S A (750 12)
R A
L: E ( 3 )
( 4 )
E RPF 12% ( 5)
I RPF 9.5% ( 6)
R ( 7 )
82,200
11,58530,000
30,000
27,000
2,400
12,000
7,200
5,000
4,500
2,74,000
1,28,780
70,415
N
3,0001,800
9,000
24,600
4,800
9,000
500
21,600
N
N
12,500
D / 16 () P 2,400
-
8/11/2019 Problems on Taxable Salary Income-Additional
14/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
N:
1. E HRA 10(13A) :
) A H R A
) E 10% S
48,000 36,415
)
40% S
82,200
11,585
1,45,658. S B, 40% S
() .
. E HRA R. 11,585 .
R.
B S
D A (1,28,780 70%)
F
2,74,000
90,146
3,64,146. 10% S = R. 3,64,146 10% = R. 36,415
. 40% S = R. 3,64,146 40% = R. 1,45,658
2. S ,
.
3. R .
4. M 800 . I . N
. H, R. 1,800
.
5. E RPF 12% S. H, .
6.
I RPF 9.5%. H, 7. R . H
.
8. D P M N R F . H,
.
M. K G 1 . D
P 201314 : B R. 16,500 ..
310813 R. 500 .. 10913; DA 65% B
; CCA R. 150 .; E A R. 250 . (
R. 1,200); A R. 900 .; A
R. 650 .. ( R.450 ..); HRA 30% B ( R. 2,000 ..);
R G H R. 22,500. M. K
R. 200 .. D S I M. K
-
8/11/2019 Problems on Taxable Salary Income-Additional
15/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
.
R. R.
B (16,500 6) + 17,000 6) ( 1 )
DA (2,01,000 65%)
CCA (150 12)E A (250 12)
A (900 12)
L: E (800 12)
A (650 12)
L: E (450 12)
HRA (2,01,000 30%)
L: E ( 2 )
R ( 3 )
10,800
9,600
7,800
5,400
60,300
N
2,01,000
1,30,650
1,8003,000
1,200
2,400
60,300
N
D / 16() E A ( 4 )
() P
4,00,350
3,000
2,400
3,94,950
N:
1. S 1 . , M 2013
A. H, M 2013 F 2014 . B
310813 .., M 2013 A 2013 R. 16,500
S 2013 F 2014 R. 17,000
R. 500 .
2.
E HRA 10(13A) :) A H R A
) E 10% S
24,000 33,165
) 40% S
60,300
N
1,32,660
. S , 40%
S () .
. E HRA N .
R.B S
D A (1,28,780 70%)
F
2,01,000
1,30,650
3,31,650
. 10% S = R. 3,31,650 10% = R. 33,165
. 40% S = R. 3,31,650 40% = R. 1,32,660
-
8/11/2019 Problems on Taxable Salary Income-Additional
16/24
-
8/11/2019 Problems on Taxable Salary Income-Additional
17/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
() P 2,400
N:
1. N :
M. L G
(
R. 3,200 )
S
= B P + D.A ( ) + C
= 1,20,000 + 30,000 + 50,000
= R. 2,00,000 M. L L 15%
.
L R. 38,400 (.., 3,200 12)
15% R. 30,000 (..,2,00,000 15%) .
M. L R. 500
. ,
:
R.
A: 10% (30,000 10%)
30,000
3,000
L: R (500 12)
33,000
6,000
27,000
2. F & C . M. L
R. 50,000. H,
.
3. P G & E
.
4.
I L C, .
5. S
, R. 15,000 .
6. G R. 5,000 .
-
8/11/2019 Problems on Taxable Salary Income-Additional
18/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
M. M SN L., 31314:
S R. 8,000 ; D A R. 3,000 (
); HRA R. 2,000 . (M. M ); O
RPF R. 11,520 ( ); I RPF 9.5%
R. 1,400; R RPF R. 2,00,000 ( ). P R. 2,400. C
M. M A 201415.
.
R. R.
S (8,000 12)
D A (3,000 12)
HRA (2,000 12) ( 1)
E RPF 12% ( 2)I RPF 9.5% ( 3)
R RPF
96,000
36,000
24,000
NN
1,00,000
D / 16 () P
2,56,000
2,400
2,53,600
N:
1. M. M . H,
HRA .
2. O RPF R. 11,520 M. M , .
E R. 11,520 12% . , . (S RPF
R. 96,000 )
3. I RPF 9.5%. , .
4. R RPF .
M. N 310314: S R. 12,500
; D A 25%; CCA R. 150 . O 1/3/2011 M. N
R. 1,20,000 .
10413 301113 R. 76,000 R. 50,000. SBI 1413 18.2%. P M. N
R.2,400. D S I M. N
.
R. R.
S (12,500 12) 1,50,000
-
8/11/2019 Problems on Taxable Salary Income-Additional
19/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
D A (1,50,000 25%)
CCA (150 12)
I (76,000 18.2%) + (50,000 18.2%)
37,500
1,800
22,932
D / 16 () P
2,12,232
2,400
2,09,832
M. O : B S R. 2,000 .; DA R.
250 .; CCA R. 100 . S G, E
R. 21,560. S
, S & G R. 750 ..
. A M. O
. D P R. 2,400. C
M. G () M. O & () M. O .
(): . B
, M. O . ,
, ,
, M. O.
:
.
R. R.
B S (2,000 12)
DA (250 12)
CCA (100 12)
F G, E
F , S & G (750 12 3)
M (2,400 + 900) 12
24,000
3,000
1,200
21,560
27,000
39,600
D / 16 () P
1,16,360
2,400 1,13,960
(): . M.
O ,
/ 16 R. 50,000 . I
-
8/11/2019 Problems on Taxable Salary Income-Additional
20/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
, . I ,
:
B S + DA + CCA D / 16
= 24,000 + 3,000 + 1,200 2,400
= R. 25,800
A R. 50,000 M. O . H, ,
, ,
M. O. :
.
R. R.
B S (2,000 12)
DA (250 12)
CCA (100 12)
F G, E F , S & G
M
24,000
3,000
1,200
NN
N
D / 16 () P
28,200
2,400
25,800
M. P : B S R. 30,000; DA
R.10,000; CCA R. 2,000; F B C
; F 3 (S R. 2,000 ); F G, E ( R.
28,000); P M. P R. 2,400. C S I M. P.
D M. P ?
F , , , , .,
. I
, , M. P
,
/ 16 R. 50,000 . I , . I , :
B S + DA + CCA D / 16
= 38,000 + 10,000 + 4,400 2,400
= R. 50,000
A R. 50,000 ( R. 50,000) M. P
. H, ,
-
8/11/2019 Problems on Taxable Salary Income-Additional
21/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
, , , .,
M. P. :
.
R. R.
B S (2,000 12)DA (250 12)
CCA (100 12)
F M C
F , S & G
F G, E
38,00010,000
4,400
N
N
N
D / 16 () P
52,400
2,400
50,000
A, M. P , , , , ,
, ., M. P.
:
.
R. R.
B S (2,000 12)
DA (250 12)
CCA (100 12)
F M C (2,400 + 900) 12
F , S & G (2,000 12 3)F G, E
38,000
10,000
4,400
39,600
72,00028,000
D / 16 () P
1,92,000
2,400
1,89,600
N:
M. P B C
, . H R. 2,400
+ R. 900
.
M. Q M . S R. 19,000 B P, R. 4,000
D P, R. 500 E A. S
: F G, S C
R. 700 .; F R R. 10,000; F
G, E R. 13,500 . S
-
8/11/2019 Problems on Taxable Salary Income-Additional
22/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
.
R. 8,450. H
R. 18,000 .. R. 300 ..
. D S
( R. 30,000 ). D R. 2,400 . D
S I M. Q
.
R. R.
B P (19,000 12)
D P (4,000 12)
E A (500 12)
F G, S C (700 12 3)
F R (10,000 10%)
F G, EC
S (18,000 12,000 3,600)
H
2,28,000
48,000
6,000
25,200
1,000
13,5008,450
2,400
30,000
D / 16 () P
3,62,550
2,400
3,60,150
N:
1. M. Q R. 50,000. F
, , , , .,
.2.
R. 1,000 M. Q
M. R 310314: B S
I RPF R. 4,00,000; D A
52%; HRA 30%; CCA R. 300 . I R. 65,000; O
RPF R. 85,000; E RPF R. 68,750; I RPF 11% R.
22,000; H R.22,500; D
R.2,400. D S I M. R
.
R. R.
B S ( 1)
D A (5,50,000 52%)
HRA (5,50,000 30%)
5,50,000
2,86,000
1,65,000
-
8/11/2019 Problems on Taxable Salary Income-Additional
23/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
CCA (300 12)
E RPF 12% ( 2)
I RPF 9.5% ( 3)
H
3,600
2,750
3,000
22,500
D / 16 () P
10,32,850
2,400
10,30,450
N:
1. B RPF .
, R. 5,50,000 (.., 4,00,000 + 65,000 + 85,000)
2. A RPF R. 68,750. 12% R. 66,000
(.., 5,50,000 12%). , R. 2,750 (68,750 66,000)
3. I RPF 9.5% . S
11%, 1.5% (.., 11% 9.5%) . I
:
I 11% R. 22,000 1.5% ..,11% = 22,000
1.5% = ?
, (22,000/11) 1.5 = R. 3,000
M. S 310314: B S (
RPF 15%) R. 4,75,000; D
A 52%; HRA 30%; CCA R. 300 ; R. 47,750;
E RPF R. 97,550; I J 22, 2012 RPF 12.5% R.
56,250; H R.45,200. D R.2,400 . D S I M. S A 201314.
.
R. R.
B S ( 1)
D A (6,15,000 52%)
HRA (6,15,000 30%)
CCA (300 12)
E RPF 12% ( 2)
I RPF 9.5% ( 3)H
6,15,000
3,19,800
1,84,500
3,600
23,950
13,50045,200
D / 16 () P
12,05,550
2,400
12,03,150
-
8/11/2019 Problems on Taxable Salary Income-Additional
24/24
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
N:
1. B RPF . S
RPF 15%,
85%. R. 5,22,750 (.., R.4,75,000 + 47,750) 85%. ,
RPF R. 6,15,000
(.., 5,22,750 100/85)2. A RPF R. 97,550. 12% R. 73,800
(.., 6,15,000 12%). , R. 23,950 (97,750 73,800)
3. I RPF 9.5% . S
12.5%, 3% (.., 12.5% 9.5%) . I
:
I 12.5% R. 56,250 3% ..,
12.5% = 56,250
3% = ?
, (56,250/12.5) 3 = R. 13,500
top related